Decoy Therapeutics Inc.

Ernst & Young LLP, or EY, was our independent registered public accounting firm for the years ended December 31, 2024 and December 31, 2023.

Accounting Fees and Services

The following table sets forth the total fees paid to EY and its affiliates with respect to the years ended December 31, 2024 and, December 31, 2023:

(1)Consists of fees billed for professional services rendered for the audit of our annual financial statements and services provided in connection with our registration statements.

(2)Represents the aggregate fees billed for assurance and related services that are reasonably related to the performance of the audit or review of the Company’s consolidated financial statements that are not reported under “Audit Fees.”

(3)Consists of fees billed for tax compliance, tax advice, tax planning and tax return preparation.

(4)Consists of fees billed for services, other than those described above under Audit fees and Tax fees.

Audit Committee Pre-Approval Policies and Procedures

Our Audit Committee has implemented pre-approval policies and procedures related to the provision of audit and non-audit services. Under these procedures, the Audit Committee pre-approves both the type of services to be provided by Ernst & Young LLP and the estimated fees related to these services.

During the approval process, the Audit Committee considers the impact of the types of services and the related fees on the independence of the registered public accountant. The services and fees must be deemed compatible with the maintenance of such accountants’ independence, including compliance with SEC rules and regulations.

Throughout the year, our Audit Committee reviews for any revisions to the estimates of audit and non-audit fees initially approved. The Audit Committee reviewed and pre-approved all audit services and permitted non-audit services performed during the years ended December 31, 2024 and 2023.